#section 40(a)(ia)
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710 articlesIncome Tax
Income Tax
Discount on sales cannot be regarded as Commission liable to TDS U/s. 194H
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Reopening of assessment beyond a period of 4 years to make fishing inquiries not justified
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Sect. 36(1)(iii)- Interest-free loans & allowability of Interest on borrowings
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Mitusubishi TDS Case: Delhi HC Refers matter to Chief Justice due to difference of opinion
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TDS not deductible on Interest paid to a company carrying on Insurance business
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Allahabad High Court also rules that sec 40(a)(ia) is applicable on “Payable”
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TDS U/s. 194H not applies on discounts on principal to principal basis
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TDS on IUC charges paid to foreign / non-resident telecom operators and discount to prepaid distributors
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Addition for non TDS deduction not justified if form 15G been obtained
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TDS not deductible on Reimbursement of expenses billed separately
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No disallowance u/s 40(a)(ia) for TDS deduction under Wrong Provision under a bonafide belief
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TDS U/s. 194C is not applicable to transactions of purchase of goods
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No TDS required to to be deducted on Reimbursement of expenses against separate bills to C&F agents
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